Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

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Item 03 – GRI Topic Standards

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Project for Labor – Terms of3

Reference
For GSSB information
Date

20 August 2022

Meeting

15 September 2022

Project

GRI Topic Standards Project for Labor

Description

This document sets out the terms of reference for the Technical Committee andAdvisory Group for the GRI Topic Standards Project for Labor.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. TheGSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2022

4Contents
Contents .................................................................................................................................................. 2
Terms of Reference ................................................................................................................................ 3
Background ......................................................................................................................................... 3
Mandate of the Labor Technical Committee and Advisory Group ...................................................... 3
Scope of work .................................................................................................................................. 3
Responsibilities of other entities ...................................................................................................... 4
Additional considerations ................................................................................................................. 4
Composition of the Technical Committee and Advisory Group........................................................... 5
Selection criteria .............................................................................................................................. 6
TC and Advisory Group commitments ................................................................................................ 6Public communications protocol .......................................................................................................... 7Appendix 1. Proposed project timeline ................................................................................................ 8Appendix 2. Meeting schedule ............................................................................................................ 9Contact
Email: Labor@globalreporting.org

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5Terms of Reference

67These Terms of Reference outline the mandate of the Technical Committee for the GRI LaborStandards Project including its selection and appointment, primary objectives, and time commitments.

8Background

910The Global Sustainability Standards Board (GSSB), GRI's independent standard-setting body, hasidentified the revision of the Labor Topic Standards as a priority project for commencement in 2022.

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The objective of sustainability reporting using the GRI Standards is to provide transparency on how
an organization contributes or aims to contribute to sustainable development. The GRI Standards
enable an organization to publicly disclose its most significant impacts on the economy, environment,and people (including impacts on human rights), and how the organization manages these impacts.

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The primary objective of this GRI Topic Standards project is to develop a series of Topic Standards
regarding labor-related impacts. To improve the global comparability and quality of reported
information on these impacts, organizations can publicly disclose their most significant labor-related
impacts and how the organization manages these impacts.The review will bring the content of thelabor-related disclosures in line with internationally agreed best practices, relevant authoritativeintergovernmental instruments, and recent developments in the field of labor, human rights, andemployer relations. It will be carried out by following the GSSB Due Process Protocol.

22See the project proposal for more information.

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Mandate of the Technical Committee and Advisory
Group252627282930

Topic Standards are developed using multi-stakeholder expertise, authoritative intergovernmental
instruments, and other relevant resources. The Labor Technical Committee is to contribute theirexpertise to the revision of the Labor Topic Standards. The overall work of the Labor TechnicalCommittee should support sustainability reporting as promoted by the GRI Sustainability ReportingStandards (GRI Standards), which provides transparency on how an organization contributes or aims
to contribute to sustainable development.

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Scope of work

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The Technical Committee (TC) will be responsible for reviewing the set of Labor Topic Standards forconsideration of the GSSB.

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The TC will be tasked with providing recommendations on:

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revising the existing Background context information within the standards, taking into accountthe recently revised Universal Standards;
revising (merge, amend, withdraw, delete) the topic management disclosures, consideringcontent in the existing Standards including the development of new requirements,recommendations, and/or guidance.
ensuring the revised management disclosures are compatible for organizations to use together
with GRI 3: Material Topics 2021.
Revising (develop, merge, amend, withdraw, delete) topic disclosures, building on the existing
topic disclosures (along with their related reporting requirements, recommendations, andguidance), including:revising the current content, taking into account the recently revised GRI
Universal Standards and the inclusion of Human Rights and due diligence. The
disclosures may need to be deleted, revised, or added. This could also lead torecommendations for withdrawal or merging of Standards.

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-49505152
535455-developing new disclosures, requirements, and guidance to address areas notcurrently (well) covered by the existing GRI Standards;
revising and updating the existing Bibliographies;
Propose recommendations for revising current definitions in the GRI Standards
Glossary and, where applicable, developing of new ones;
Recommendations on GRI Sector Standards content that should be revised toensure alignment and consistency with the revised set of Labor Topic Standards.

565758To ensure a comprehensive review, with input and recommendations and from all constituencies, anAdvisory Group (AG) will provide topic-specific knowledge to the Technical Committee.

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The TC may ask the AG experts to advise and recommend specific content during the standards anddisclosure development.

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Furthermore, the AG experts will be tasked with peer reviewing the Topic Standards as part of thecontent development process.

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Responsibilities of other entities

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The Standards Division is responsible for:•Overall project management and ensuring compliance with the GSSB Due Process Protocol;•Facilitating, providing logistical support, and preparing materials for the TC and AG meetings;•Maintaining an online collaboration platform for the TC and AG;•

Engaging with the GSSB and other GRI Governance bodies;•

Engaging other experts and interested parties in a peer review and on an as-needed basis;•Coordinating public exposure of the draft Topic Standards, including collecting andsummarizing feedback for consideration by the TC and AG;•Undertaking research to support the development of the Topic Standards; and•Drafting the content of the Topic Standards.

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The Standards Division will consult the AG experts to contribute knowledge on specific topics.

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6970The Standards Division will draft the Standards and other relevant deliverables following therecommendations of the TC, which the AG advises. The content of the Standards will be drafted inaccordance with template and house rules for terminology, style, and presentation. The TC or AG will
not be responsible for editing the stylistic and grammatical presentation of deliverables. TheStandards Division will undertake such edits to ensure consistency with existing GRI documents.

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The GSSB votes on the approval of drafts of the Topic Standards for public exposure and the finalcontent of the Topic Standards. The GSSB will review the drafted contents and may ask the TC toconduct further research and/or develop the draft recommendations further. TC members should becommitted to supporting the revision of draft contents in addition to developing these contents. AGmembers should be committed to advise and supporting the TC. Further information on the role andauthority of the GSSB can be found in the GSSB Due Process Protocol.

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Additional considerations

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The development of the Labor-related Topic Standards is to be carried out within the existingstructure and template of the GRI Standards, including preserving the hierarchy, coherence, andimplementation approach of the GRI Standards. The content of Topic Standards must be in line withthe accordance model outlined in GRI 1: Foundation 2021.

828384The TC and AG should aim to develop topic descriptions that are clear, consistent, and focused on
impacts from a sustainable development perspective. Content should also seek to be in line with key
authoritative inter-governmental instruments (such as instruments of the United Nations, thePage 4 of 9

8586International Labour Organization, and the OECD) and consider the content of other business andhuman rights reporting frameworks, such as the UN Guiding Principles Reporting Framework.

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The discussions of the TC and AG are confidential, but any recommendations made by the TC to theGSSB will be publicly available in accordance with the GSSB Due Process Protocol.

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GRI will hold the copyright of any deliverables associated with the project.

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Composition of the Technical Committee andAdvisory Group

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The Technical Committee (TC) will be composed of six members responsible for the review of thelabor-related Topic Standards. With the focus on labor-related topics, workers, and employers havean equal voice in the TC.

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The TC will be composed of two representatives nominated by the International Labour Organization(ILO), two employer representatives nominated by the International Organization of Employers, andtwo representatives from the International Trade Union Confederation (ITUC) and the Global Unions
Federations (GUFs). They will contribute their expertise to the revision and technical review of theLabor-related Topic Standards supported by the GRI Standards Division

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The GSSB will establish an Advisory Group (AG) by appointing 6 to 8 independent experts with therelevant knowledge and expertise to support and advise the TC in the content development process.
A public call for nominations will be launched in September 2022 and experts will be appointed for theperiod of the entire Labor revision program.

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The membership of this AG should reflect a balance of all constituencies as defined in the GSSB
Terms of Reference but represent at least the following constituencies: academics, meditation
institutions, and financial institutions.

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All stakeholder constituencies upon which the membership of the GSSB is based upon will haverepresentation in either the TC or the AG. In addition, geographical, gender, and cultural diversity will
be encouraged.

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Table 1: Descriptions of stakeholder constituencies representeda) An enterprise (other than a mediating or investment institution) that has been
Business
established in order to generate a profit for the benefit of its investors orenterpriseowners; orb) An organization representing the collective interests of those falling into
category 'a'.

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Investment
institution

An enterprise that is primarily concerned with the direct or indirect, long-term
investment of funds in business – including, but not limited to, asset owners, asset
managers, development banks, exchanges, rating agencies, and market
information brokers.

Labor

An organization established independently of employers and governments torepresent the interests of workers.

Civil society

An organization established in order to promote or secure a public good relating tosustainability (environmental, social, and governance) and that does not fall into
any of the categories defined above.

Mediatinginstitution

An individual or organization that provides goods and/or services associated withthe reporting process and derives benefit from doing so.

At least one GSSB sponsor will join the TC meetings.

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Selection criteria

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In accordance with the GSSB Due Process Protocol, members of the Technical Committee andexperts of the Advisory Group are appointed by the GSSB. The principal criterion for selecting the TCand AG is relevant knowledge and experience relating to the broad range of Human Rights and Labor
issues in labor relations and related sustainability reporting.

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TC members and AG experts shall be available and able to participate in respectively the TC andAdvisory Group meetings, review drafts, and provide written feedback when requested. The working
language will be English.

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In addition, the following criteria are or will be considered for both TC members and AG experts:

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relevant and adequate knowledge of sustainability reporting on Human Rights and Laborrelated topics;

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related experience with multi-stakeholder initiatives;

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understanding and willingness to work in a consensus-based, multi-stakeholder working
group;

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familiarity with the needs of users of sustainability reports;127

TC and Advisory Group commitments

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TC members and AG experts are expected to:

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act in an individual capacity, exclusively in the public interest, and according to due process
as defined in the GSSB Due Process Protocol;

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to actively participate in meetings, review advance the materials provided by the Standards
Division

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provide timely feedback on documents or other materials distributed by the Standards
Division;

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work in a manner that aims at achieving consensus.

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The review and revision of the set of Labor-related GRI Topic Standards are expected to take up to24 months following the appointment of the TC. See the draft timeline included in Appendix 1.

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The estimated time commitment for each TC member is a total of 80 hours across the entire project.

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Members commit approximately 40 hours to attending meetings and reviewing the drafts of theStandard for a minimum of 6 times during that period. TC members also commit to planning sufficient
time to prepare for meetings, review other materials, and engage in supplementary content creation
methods. It is estimated that this may result in up to 80 hours of time commitment across the project(excluding any necessary travel time).

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Meetings and other engagement methods will vary depending on the needs of the TC and the project.
Commonly used methods include virtual TC meetings, sub-group meetings and workshops, anddigital content creation platforms. These methods will also consider any travel restrictions or risk
factors related to Covid-19.

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Virtual meetings are held between 08.00-11.00 amCentral European Time (CET), so members in theAEST time zones can join.

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In the event of an in-person meeting (which presently is not foreseen due to Covid-19), TC members
will be asked to attend a two-day meeting in Amsterdam (excluding travel time). See appendix 1 forthe proposed meeting schedule and an itemized time commitment.

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For the AG, there are no in-person meetings foreseen. AG expert commit between 40 and 60 hours
mainly preparing advice, discussing inputs, and reviewing drafts.

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TC members and AG experts volunteer their time. Therefore, no fee or compensation is provided forparticipation in the TC or the AG. Upon request, TC members will be eligible for travel andaccommodation reimbursement for in-person meetings in accordance with GRI policies.

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Public communications protocol

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Public communication on issues related to the activities of the TC, the AG, and the development of
the GRI Standards is the responsibility of the GSSB. TC members and AG experts may publicly
express their personal opinions and views but may not speak on behalf of the AG, TC, GSSB, or GRI.

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The names and bios of TC members and AG experts will be published on the GRI website. Inaddition, members and experts are welcome to publicize their participation in and the activities of theTC and AG in channels such as press releases or on social media. Members and experts are asked
to work with the Standards Division or GRI's communication team to coordinate any such activity
ahead of time.

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TC members and AG experts are advised to use the following when referring to their participation inthis process:

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"[name of TC member/AG expert] has been appointed by the Global Sustainability Standards Board(GSSB), GRI's independent standard setting body, to serve on the GRI Labor Technical Committee /GRI Labor project Advisory Group to revise and develop the Labor-related GRI topic standards".

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Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

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Appendix 1. Proposed project timeline
Table 1, outlines the anticipated project duration. Starting the content development in September, the phases and milestones would look like the following forthe first set of Topic Standard(s) to be revised.
~Duration(months)

PhaseProject commencement

1uGSSB approval of Technical Committee
Open call & recruitment of Advisory Group2u

GSSB approval of Working Group membership
Content development TC / AG13u

GSSB approval first set of exposure drafts
Public comment period first set of standards
Analysis of public comments and revision offirst draft(s)GSSB approval of first set of final standard(s)36Analysis of public comments and revision ofsecond set
GSSB approval second set of final standards

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Total (months)u

1u

GSSB approval of second set of exposure drafts
Public comment period second set of standards

Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month Month12345678910111213141516171819202122232425

361u36This document has been prepared by the GRI Standards Division and is made available to observers at meetings of the Global Sustainability Standards
Board (GSSB). It does not represent an official position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. The GSSB isthe independent standard setting body of GRI. For more information visit www.globalreporting.org.

© GRI 2022

Barbara Strozzilaan 336
1083 HN Amsterdam
The Netherlands
gssbsecretariat@globalreporting.org

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Appendix 2. Meeting schedule

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The following table outlines the minimum number of meetings expected to occur throughout thecourse of the labor project. Engagement as a Technical Committee is currently predicted to be virtualas it is anticipated that international travel and in-person meetings may still be challenging.

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MeetingTime commitment

Approximate date

TC meeting 12-hour virtual meeting + 2 hours reviewof preparatory materials

October 2022

TC meeting 22-hour virtual meeting + 2 hours review
of preparatory materials

December 2022

TC sub-group and AGmeetings

1.5-hour virtual meetings

Dec 22 – Dec 23

TC meeting 3

4-hour virtual meeting + 2 hours review
of preparatory materials

March 2023

TC meeting 4

2-hour virtual meeting + 2 hours review
of preparatory materials

May 2023

TC meeting 5

2-hour virtual meeting + 2 hours review
of preparatory materials

June/July 2023

TC meeting 6

2-hour virtual meeting + 2 hours review
of preparatory materialsQ3 2023

TC meeting 7

2-hour virtual meeting + 2 hours review
of preparatory materials

Q4 2023

TC meeting 8

2-hour virtual meeting + 2 hours review
of preparatory materials

Q2 2024

In addition to the meetings listed above, it is expected that the Technical Committee will participate ina scope and other content-related survey(s), review the draft Standard(s) minimally full three times,
twice prior to the public exposure, and once following, and participate in stakeholder engagement
activities during the public exposure period and to support the launch of the Labor Topic Standards as
relevant.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. TheGSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2022